Special Procedure to be followed by the Electronic commerce operator as required to collect tax at source u/s 52 in respect of goods supplied through it by the person paying tax u/s 10 - S.O. 14/P.A.5/2017/S.148/2024 - Punjab SGST
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Tax collection at source requires e commerce operators to block inter state supplies, remit collected tax, and file GSTR 8. Electronic commerce operators facilitating supplies by persons paying tax under the composition scheme must prohibit inter state supplies through their platform, collect tax at source on such supplies and remit it to the Government, and furnish details of those supplies electronically in FORM GSTR 8 on the common portal; this procedure is effective from 1 October 2023.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax collection at source requires e commerce operators to block inter state supplies, remit collected tax, and file GSTR 8.
Electronic commerce operators facilitating supplies by persons paying tax under the composition scheme must prohibit inter state supplies through their platform, collect tax at source on such supplies and remit it to the Government, and furnish details of those supplies electronically in FORM GSTR 8 on the common portal; this procedure is effective from 1 October 2023.
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